Bolagsstyrning och tillgänglighet : Hur funkar det?

by Hedin, Lisa

Abstract (Summary)

AbstractThe OMX Nordic Exchange Stockholm requires all large companies to apply the Swedish Code ofCorporate Governance. A revised code will be applied from July 2008. The purpose of this paper is toidentify the accessibility of information on corporate governance and in particular how the compliance,concerning the Swedish Code of Corporate Governance in the perspective of an internet active generalpublic.This paper is a complete census of the companies at the OMX Nordic Exchange Stockholm whocomplies with the code. Each company website has been visited and a comparison between the sectorsat the OMX Exchange Stockholm has been performed.Results: 96% of the companies present the members of the nomination committee. 94% presents thenomination committees proposal of the company board members, though only 33% of the companies inthe Energy sector. 37% of the companies present all of the facts according to the code about theproposed board members. The Materials- and Telecommunication Service sectors presents the facts inthe most extent (100%). 88% of the companies presents the process for deciding on remunerations tomembers of the executive management, though only 33% of the companies in the Energy sector. 28% ofthe companies presents all of the facts according to the code about the remunerations to members of theexecutive management. 46% of the companies has a special section for corporate governance on the firstpage of the company website. The companies in the Energy- and the Health Care sectors have corporategovernance on the first page more often then the other sectors. The Rezidor Hotel Group AB is thecompany that, according to the paper, best comply with the Swedish Code of Corporate Governanceconcerning accessibility for the internet active general public.Conclusions: The companies comply well with the code concerning the publicity of documents, but arebeing more careless when it comes to details. For an internet active general public who lacks knowledgeabout terms of corporate governance it can be complicated to get accessibility to information concerningcorporate governance. The Energy sector more rarely presented facts according to the code but moreoften had a special section for corporate governance at the first page of the company website.